LATE SHRI CHANDRA PRAKASH CHAUDHARY THROUGH LEAGAL HEIR MRS. ANJU CHAUDHARY,NEW DELHI vs. DCIT, CIRCLE- 1 , DEHRADUN

Section 43(5) of the Act. Page 4 of 16 ITA No.4258 & 4259/Del/2018 Late Sh. Chandra prakash Chaudhary 5. After the remand from the Tribunal, the assessment order came to be passed on 26/06/2014 by making additions as under:- House Property income Rs. 1

INSTITUTE OF CLINICAL RESEARCH INDIA SOCIETY,DEHRADUN vs. CIT(A), DEHRADUN

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2012-13 Institute Of Clinical Research Vs. Commissioner Of Income India Society, Tax (Appeals), 1St Floor, Building No.1, Dehradun Treenetra Vihar, Near Kargt Chowk, Dehradun Pan :Aabai3710P (Appellant) (Respondent) Assessee By None Department By Sh. Amar Pal Singh, Sr. Dr

house property iii. Profits and gains from business or profession iv. Capital gains v. Income from other sources. 7.1. Now, let us examine Section 11 and Section 40 to decide this controversy. Section 11 to 13 is a part of Chapter 3 under the heading "Income which does not form the part of the total income". Section 11 (1) provides

MUSSOORIE DEHRADUN DEVELOPMENT AUTHORITY,MDDA, TRANSPORT NAGAR DEHRADUN vs. ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT DEHRADUN

In the result, both appeals of the assessee are dismissed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

housing scheme, constructing roads, drains, beautification, etc., filed its Income Tax Returns (hereinafter, the ‘ITR’) of AY 2017-18 and 2018-19 on 31.10.2017 and 30.10.2018 declaring income of Rs.97,26,470/- and NIL respectively. These cases were picked up for scrutiny. During the course of assessment proceedings, the Assessing officer (hereinafter, the ‘AO’) noticed that the assessee was authorized

MUSSOORIE DEHRADUN DEVELOPMENT AUTHORITY,MDDA, TRANSPORT NAGAR DEHRADUN vs. ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE

In the result, both appeals of the assessee are dismissed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

housing scheme, constructing roads, drains, beautification, etc., filed its Income Tax Returns (hereinafter, the ‘ITR’) of AY 2017-18 and 2018-19 on 31.10.2017 and 30.10.2018 declaring income of Rs.97,26,470/- and NIL respectively. These cases were picked up for scrutiny. During the course of assessment proceedings, the Assessing officer (hereinafter, the ‘AO’) noticed that the assessee was authorized

SHRI GANGA RAM ADWANI,RISHIKESH vs. DCIT, RISHIKESH

In the result the appeal filed by the assessee is allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaasstt. Year 2008-09

section 147 of the IT Act, 1961. Necessary approval u/s 151(1) of the Act 1961 of the CIT, Dehradun for initiating proceedings u/s 147 has been received vide his office letter F. No. Pr.CIT/DDN/Sct.Appr./148/2014-15/2734 dated 26.03.2015.” 3.1. Thereafter notice u/s 148 was issued on 26th March 2015. The assessee in response to the said notice submitted that

MRS. DHOOMI DEVI,CHAMOLI vs. ITO, W-1(4)4, SRINAGAR, CHAMOLI

In the result, appeal of the assessee is partly allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2022-23] Mrs. Dhoomi Devi Vs Ito C/O-Hotel Udai Palace Near . Ward-1(4)4 Narsingh Temple Srignagar, Chamoli Joshimath Chamoli, Uttarakhand-246174 Uttarakhand-246443 Pan-Adkpd6984B Appellant Respondent Assessee By Shri Tarandeep Singh, Adv. Revenue By Shri A.S. Rana, Sr. Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 13.02.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 08.08.2024 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Nfac/2021-22/10329482 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 05.03.2024 Passed U/S 143(3) R.W.S. 144B Of The Act Pertaining To Assessment Year 2022-23. 2. Brief Facts Of The Case Are That Assessee Is An Individual & The Case Was Selected For Scrutiny Under Cass For Reason I.E. “Large Investment In Immovable Property As Compared To The Total Income”. The Ao Than Passed The Assessment Order U/S 143(3) R.W.S. 144B On 05.03.2024 At A Total Income Of Inr 2,70,31,224/- As Against The Total Income Declared At Inr 29,45,000/- In The Return Of Income Filed By The Assessee.

section 54F(1) are satisfied in the present case and therefore the appellant is eligible to claim deduction u/s 54F of Rs. 1,90,86,224/- 4.1 That on facts and in law the AO/CIT(A) have erred in not appreciating that following properties inherited by the appellant are not a "residential house as they are commercial properties

ANU AGARWAL,DEHRADUN vs. ITO, WARD-1(1), DEHRADUN

The appeal of the assessee is allowed

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing)

1. That the Ld.CIT(A) erred in confirming an addition of Rs. 2,15,000/- as unexplained investment in house property.” 3. The assessee is an individual and she derives income from sale and purchase of spices. Return of income was filed on 28/03/2017 declaring total income of Rs. 5,08,190/- The assessment order was passed on 22/12/2018

SH. DEEPAK MITTAL,UTTRAKHAND vs. DCIT, DEHRADUN

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Dr.B.R.R.Kumar[Through Video Conferencing At New Delhi]

house property and other sources. A search under section 132 of the Income Tax Act, 1961 (“the Act”) has been carried out in the business and residential premises of the Rama/Shakumbari group of cases of Moradabad on 22.09.2011 and as a part of this group, the residential and official premises of the Mittal family and its concerns which were part

DEEPAK MITTAL,UTTRAKHAND vs. DCIT, CENTRAL CIRCLE, DEHRADUN

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Dr.B.R.R.Kumar[Through Video Conferencing At New Delhi]

house property and other sources. A search under section 132 of the Income Tax Act, 1961 (“the Act”) has been carried out in the business and residential premises of the Rama/Shakumbari group of cases of Moradabad on 22.09.2011 and as a part of this group, the residential and official premises of the Mittal family and its concerns which were part

KAMAL KISHORE JAISWAL,DEHRADUN vs. ACIT, DEHRADUN

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2007-08 Kamal Kishore Jaiswal, Vs Asst. Commissioner Of Income Tax, 23/25, Pritam Road, Central Circle, Dalanwala, Dehradun. Dehradun. (Appellant) (Respondent) Pan No. Acdpk1166C Assessee By : None Revenue By : Sh. N.S. Jangpangi, Cit-Dr Date Of Hearing: 25.04.2022 Date Of Pronouncement: 27.04.2022 Order Per Yogesh Kumar U.S.: This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-Iv, Kanpur Dated 16.01.2017. 2. Brief Facts Of The Case Are That, During The Year Under Consideration, The Assesse Had Sold Plot On Which Long Term Capital Gain (Ltcg)Of Rs.22,62,367/- Has Been Declared In His Return Of Income Filed Under Section 139 Of The Act. Out Of Ltcg, Rs.13,95,000/- Has Been Claimed Exempt Under Section 54F Of The Act, Which Was Invested In The Purchase Of Residential House Property Amounting To Rs.38,95,000/- At Pritam Road, Dehradun. A Loan Amount Of Rs.25 Lakh Had Been Availed From Hdfc Bank For Purchase Of The Said Property. The Balance Amount Of Rs.8,67,367/- As Capital Gain Was Offered To Tax. At The Time Of 2 Kamal Kishore Jaiswal Filing Return Under Section 153A Of The Act, The Assessee Claimed Entire Amount Of Long Term Capital Gain Exempt Under Section 54F Act, Therefore, A Show Cause Notice Has Been Issued To The Assesse & A Reply Has Been Submitted By The Assesse On 05.02.2013 In The Following Manner:

property and not with reference to the immediate source of the money for its acquisition besides proceedings u/s. 153A of the Act are aimed at making de novo assessments and are not akin to proceedings under Section 147 of the Act to charge to tax only income escaping assessment in the original proceedings. You may therefore issue the refund claimed

OMWATI,DEHRADUN vs. PR.CIT, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshsmt. Omwati Pr. Cit W/O Sh. Dariyav Singh Dehradun 171/1, Vasant Vihar, Vs. Dehradun Pan-Aanpw 6438K (Appellant) (Respondent)

house property and income from business. The return of income for A.Y.2010-11 was filed on 30/09/2010 declaring total income of Rs.20,50,270/- showing capital gains at Nil. The assessee sold an agricultural land along with her husband Sh. Dariyav Singh and Sh. Sanjay Kumar during the year under consideration. The assessee had capital gains of Rs.35

LAT SMT. SAROJ BANSAL,DEHRADUN vs. ITO, WARD-2(3), DEHRADUN

In the result, the appeal is allowed for statistical purposes

section 54F of the Act in respect of reinvestment made in new house property. This action of learned Assessing Officer was upheld by learned CIT(A). 3 AY: 2013-14 5. It would be relevant to understand the behavior of the assessee with regard to the purchase and sale of the properties, which could be understood from the following table

MAYANK SINGH MEHRA,NAINITAL vs. ITO, NAINITAL

In the result, the Appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri M Balaganesh[Assessment Year : 2010-11] Mayank Singh Mehra V Ito Oak Over Cottage, Mallital, S Nainital Nainital, Uttarakhand Uttarakhand Pan: Abipm5085E Appellant Respondent Appellant By Sh. Sharad Kumar Vishnoi, Adv Respondent By Sh. A. S. Rana, Sr. Ld. Dr Date Of Hearing 22.11.2023 Date Of 23.11.2023 Pronouncement

section 27(1) Income Tax Act. 1961 categorically states that penalty would be livable if the assessee conceals particulars of his Income or furnishes Inaccurate particulars thereof. But by reason of such concealment of furnishing of inaccurate alone, the assessee does not ipso facto becomes liable for penalty. Imposition of penalty is not automatic. Not only is the levy

SH. DEVENDRA DUTT PANT,HARIDWAR vs. DCIT , UTTARKAHAND

Appeal is partly allowed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

5) Whether, the permission under section 65 of the Bombay Land Revenue Code was obtained for the non-agricultural use of the land? If so, when and by whom (the vendor or the vendee)? Whether such permission was in respect of the whole or a portion of the land? If the permission was in respect of a portion

DARIYAV SINGH,DEHRADUN vs. PR. CIT, DEHRADUN

In the result, both the appeals of the assessee are allowed

Bench: Shri Saktijit Dey & Shri M. Balaganeshsh. Sanjay Kumar Pr. Cit 170, Vasant Vihar-1 Dehradun Dehradun Vs. Pan-Akkpk 1007F (Appellant) (Respondent) Sh. Dariyav Singh Pr. Cit 28-Chakrata Road, Dehradun Dehradun Vs. Pan-Awkps 6026L (Appellant) (Respondent) Appellant By Dr. Rakesh Gupta & Mr. Sherey Jain, Advocates Respondent By Mr. N.S.Jangpangi, Cit-Dr

house property. The return of income for A.Y.2010-11 was filed on 30/09/2010 declaring total income of Rs.11,80,610/- showing capital gains at Nil. The assessee sold an agricultural land along with Sh. Dariyav Singh and Sh. Omwati during the year under consideration. The assessee had capital gains of Rs.35,08,250/- and from the sale proceeds of the said

SANJAY KUMAR,DEHRADUN vs. PRCIT, DEHRADUN

In the result, both the appeals of the assessee are allowed

Bench: Shri Saktijit Dey & Shri M. Balaganeshsh. Sanjay Kumar Pr. Cit 170, Vasant Vihar-1 Dehradun Dehradun Vs. Pan-Akkpk 1007F (Appellant) (Respondent) Sh. Dariyav Singh Pr. Cit 28-Chakrata Road, Dehradun Dehradun Vs. Pan-Awkps 6026L (Appellant) (Respondent) Appellant By Dr. Rakesh Gupta & Mr. Sherey Jain, Advocates Respondent By Mr. N.S.Jangpangi, Cit-Dr

house property. The return of income for A.Y.2010-11 was filed on 30/09/2010 declaring total income of Rs.11,80,610/- showing capital gains at Nil. The assessee sold an agricultural land along with Sh. Dariyav Singh and Sh. Omwati during the year under consideration. The assessee had capital gains of Rs.35,08,250/- and from the sale proceeds of the said

MANSI JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

house property, capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted

MEENA JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

house property, capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted